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All Journal Bulletin of Electrical Engineering and Informatics Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Economics and Digital Business Review INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi dan Keuangan Indonesia Asian Journal of Economics and Business Management Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Pemberdayaan Umat E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Studi Pemerintahan dan Akuntabilitas Journal of Artificial Intelligence and Digital Business Open Community Service Journal Indonesian Journal of Community Services Cel Jurnal Nusantara Mengabdi Dharma Ekonomi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Al-Zayn: Jurnal Ilmu Sosial & Hukum Serat Acitya Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Ekonomi, Akuntansi dan Perpajakan International Journal of Economics, Management and Accounting International Journal of Economics, Business and Innovation Research Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Cendekia Ilmiah PESHUM Atestasi : Jurnal Ilmiah Akuntansi Riset Akuntansi dan Bisnis Indonesia
Ratna Septiyanti
Fakultas Ekonomi Dan Bisnis Universitas Lampung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Good Corporate Governance, Kinerja Keuangan, dan Earning Per Share terhadap Nilai Perusahaan Badan Usaha Milik Negara Anggun Fitrah Sari; Ade Widiyanti; Ratna Septiyanti; Sari Indah Oktanti
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i2.2226

Abstract

The purpose of this study is to examine the effect of Good Corporate Governance (GCG), financial performance, and Earning Per Share (EPS) on firm value. The object of this research consists of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the period of 2021–2024. This study employs a quantitative approach using secondary data in the form of annual financial statements as the primary source. The sample was selected using purposive sampling based on predetermined criteria, ensuring that only companies with complete data and consistent reporting were included in the analysis. The independent variables analyzed include the audit committee, independent commissioners, institutional ownership, Return on Assets (ROA), and Earning Per Share (EPS). Multiple linear regression analysis was used to process the data in this study, allowing the researchers to examine the simultaneous and partial effects of the variables on firm value. The findings indicate that firm value is significantly influenced by financial performance, particularly ROA, highlighting the importance of operational efficiency and profitability in enhancing shareholder wealth. While certain GCG variables such as institutional ownership showed positive influence, other elements like audit committees and independent commissioners produced mixed results, suggesting that governance mechanisms may have varying effects depending on organizational context. Meanwhile, EPS demonstrated inconsistent results in relation to firm value, implying that market perceptions of earnings may not fully capture the impact on overall firm valuation. This study provides insights for policymakers, investors, and corporate managers on the relative importance of governance and financial indicators in value creation for state-owned enterprises.
Spending Better melalui Efisiensi Anggaran Dana Provinsi Lampung Perbandingan Bulan Januari hingga Mei Tahun 2024 dan 2025 Chatarina Ovy Mayta; Fransisca Anggraini; Jenie Jesicca Hr; Mega Metalia; Ratna Septiyanti
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i2.976

Abstract

Studi ini menganalisis dampak kebijakan efisiensi anggaran dalam mendorong konsep "Spending Better" di Provinsi Lampung, yang menuntut pergeseran menuju Value for Money (VfM) di tengah keterbatasan fiskal. Menggunakan desain mixed-methods dan analisis komparatif APBD 2024–2025, didukung metode Data Envelopment Analysis (DEA), temuan menunjukkan Efisiensi Alokasi positif. Hal ini tercermin dari realokasi dana: pengurangan belanja operasional dan peningkatan drastis realisasi Belanja Modal (14,26% ke 38,54%). Namun, pencapaian VfM terhambat oleh tantangan Kapasitas Pelaksanaan Teknis dan risiko penurunan kualitas proyek. Kesimpulan: Spending Better memerlukan transformasi paradigma dari sekadar penyerapan anggaran menjadi upaya menghasilkan dampak pembangunan nyata bagi kesejahteraan masyarakat.
Co-Authors Abdul Samad, Nor Hafiza Ade Widiyanti Ade Widiyanti Agus Zahron Idris Agus Zahron Idris agustina, yenni Alya Safina Nainggolan Andani, Gina Anggun Fitrah Sari Annisa Mulia Aghsya Aryan Danil Mirza. BR Azhar, Rialdi Azzahro, Latifah Chatarina Ovy Mayta Dani Cristian Daniel Pamungkas Dela Hardiana Dewi Sukmasari Dharma, Fitra Dimas Rijalul Fanny Doni Sagitarian Warganegara Fakhri, Naufal Sulthon Faris Salman Alfarizi Fasya, Muhammad Fathia, Syaharani Noer fatmawati, Anita Fransisca Anggraini Idris, Agus Zahron Indah Larassati Indah Larassati Intan Andrella Nalrirati Jenie Jesicca Hr Jihan Fatin Fadillah Lotte Kamadie Sumanda Syafis Kusumawardani, Niken Lego Waspodo Lindrianasari M Rizky Ramadhan M. Aziz Fatur Rachman Marsalino, Naufal Gani Masrom, Suraya Mega Metalia, Mega Nauval Rifky Mipisca Nickson Nikolas Situmorang Niken Kusumawardani Niken Kusumawardani Ninuk Dewi Kesumaningrum Nur Hajijah, Evi Nurdiono , Nurdiono Oktavia, Reni Patricia, Nabila Fegi Putra, Joni Putri Mirinda Dwi Damayanti Putri, Syafiqo Naila Putri, Widya Rizki Eka Putri, Zulvina Syah Rahma Akhyar Rahman, Rahayu Abdul Rani Cahyati Reni Oktavia Reni Oktavia Retno Yuni Nur Susilowati Rifdah Qurratunnisa Rindi Hariyanur Riska Rahmadhani Rizka Dian Misary Romadhon, Syahrul Roslan, Nurshafinas Ruli Indriani Sabarila, Marisa Salsabila, Aulia Ramadina Salsabila, Jihan Sari Indah Oktanti Sembiring, Sari Indah Oktanti Setiawan, Daffa Andra Sirli Anillah Sudrajat Sudrajat Suhartina Suhartina, Suhartina Suningsih, Sri Syafiqo Naila Putri Syafis, Kamadie Sumanda Syawa, Jemimma Sarah Salsabilla Theodora Monica Ismoyo Tika Larasati Harjito Putri Usep Syaifudin Usep Syaipudin Widiyanti, Ade Widya Rizki Eka Putri Widya Rizki Eka Putri yenni agustina Yenni Agustina Yolanda Margareta Yunani, Selvi Yustia Sabela Yuliani Yuztitya Asmaranti, Yuztitya Zulkarnain, Ega